equal at least to the estimated duties; and any amount which, when the duties are correctly ascertained, may appear to be overpaid, he will return to the importer.

15. Whenever the commandant, paymaster, purser, or other officer, has reason to suspect that any goods are fraudulently invoiced, he shall institute such an examination as, in his opinion, may be proper and necessary.

All goods, which may remain on board at the expiration of ten days from the arrival of the vessel, should be warehoused on shore under the directions of the commandant, and, if the duties are not paid at the expiration of thirty days after such arrival, they must be sold under the regulations prescribed herein.

The currencies and weights, guage, and measures, of various countries, with their equivalent United States' standard, will be found in the table annexed.*

The commandant will require the paymaster, purser, or other officer, to transmit to the Secretary of War or Navy, on the first of each month, a statement as per Form V., showing the amounts received by him, the vessel in which imported, and by whom paid; also, a weekly statement of the moneys received, and a statement of the goods sold at auction as per Form VI.

16. All government monopolies for revenue, or income and prohibitions, except as herein mentioned, of imports into any of the said ports of Mexico, and all duties on exports, or prohibitions of exports, and all interior transit duties, and all auction and retail taxes or duties on imports on the sale thereof, any law, usage, or custom of Mexico to the contrary notwithstanding, are hereby annulled and abolished.

17. The commandant will use and occupy, for the transaction of business and for the storage of imports, all public buildings in the ports aforesaid; and if such buildings shall not be found sufficient for the purposes indicated, he will require the Mexican authorities to furnish him with additional buildings, free of charge to the United States.

18. Prior to the departure of vessels from the ports aforesaid, the paymaster, purser, or other officer, as the case may be, will require the master to produce to him a manifest of the outward cargo of such vessel, specifying the marks, numbers, description, and contents of packages, and the value thereof, as per Form VII., a copy of which, signed by the said paymaster, purser, or other officer, and countersigned by the commandant, will be granted to the master, together with a clearance, to be endorsed thereon, as per Form VIII. No clearance will be granted to any vessel of the United States to any other port or place in Mexico, except such port or place be in the possession of the United States.

The exportation of goods from any port or place in Mexico, in our possession, the importation of which is prohibited by these instructions, is also strictly prohibited.

19. These regulations apply at once to Matamoras, Tampico, St. Francisco, and Monterey, (in California,) &c., &c., and such other ports or places as may, from time to time, come into our possession, as soon as possession is taken.

All goods brought into the United States from any of the said ports or places in Mexico, will, of course, be chargeable with duty in the United States; but no drawback will be allowed on exports from any of the said Mexican ports or places.

Moneys to be collected under these instructions, to be paid over to the paymaster, purser, or other officer, to be retained by him, under the directions of the commandant, as a military contribution, subject to the order of the War and Navy Departments; but no fees, charges, commission, or compensation of any kind, to be paid or allowed for the performance of any of the duties prescribed by these regulations.

20. All the duties directed in these regulations to be performed by the commandant of any post or place in our military possession, may be devolved by such commandant on any subordinate officer to be designated by him, who shall perform the same, subject to the supervision and control of such commandant. The apportionment and distribution of the duties to be performed by the officers of the army or navy should be made with the approval of the President of the United States, by the Secretaries of War and of the Navy. R. J. WALKER, Secretary of the Treasury. Treasury Department, March 30, 1847.

FORM I.

I, John Brown, do solemnly, sincerely, and truly swear or affirm, that I am the owner or purchaser of the goods, wares, and merchandise, described in the within or annezed invoice; that the fair market value of said goods, in the principal markets of the country

*See "Journal of Banking, Currency, and Finance," in the present number of this Magazine, pp. 507, 508.

of production thereof, at the present time, including all costs for bleaching, dyeing, pressing, and packing, and for inland transportation, and all other charges to the place of shipment, amounting to three thousand Bremen rix dollars, is correctly stated in said invoice. And I further swear, that the quantity is truly stated therein. So help me God.

[L. S.] Sworn to, before me, at Bremen.

(Signed,)

JOHN BROWN. this 22d March, in the year 1847, at the United States' Consulate A. B,, Consul.

FORM II.

I hereby testify that the value of the franc of Switzerland, in which currency the annexed or within invoice is made out, is equal to twenty-seven cents United States'

currency.

Given under my hand and seal of office, at the United States' Consulate at Basle, [L. S.] this 22d March, in the year 1847. A. B., Consul.

FORM III.

Entry of merchandise imported by John Brown, in the ship Fosca Helena from Bremen. [Packages [Value at Value at Value at Value at and Quantity. specific 40 per 30 per

Marks.

contents.

Nos.

cent.

20 per

cent.

Val. at com- Total. pound duties.

$1,400

JOHN BROWN.

FORM IV.

John Brown having paid the duties, amounting to $840, on J. D. 1 to 14, fourteen pipes brandy, imported by him, in the ship Fosca Helena, from Bremen, permission is hereby given to land the same.

C. D., Paymaster,
A. B., Commandant.

TAMPICO, March 22, 1847.

FORM V.

Statement of revenue collected at the port of Tampico, during the month ending 31st March, 1847.

FORM VI.

Statement of goods sold at the port of Tampico during the month ending 31st March,

Manifest of the cargo of the ship Fosca Helena, which was laden on board at the port of Tampico, and bound for Bremen.

Marks. Nos. Descrip. of pack. and contents. Quantity. Value. Ship'rs name. Consign's name.

TAMPICO, March 25, 1847.

FORM VIII.

We certify that the master of the ship Fosca Helena, has deposited a manifest of the cargo of said vessel, with the United States' authorities at this port, of which the within is a true copy.

Permission is hereby granted for said vessel to sail for the port of Bremen.
Dated at TAMPICO, March 25th, 1847.

(Countersigned,)

C. D., Paymaster.

A. B., Commandant.

PASSENGERS IN MERCHANT VESSELS.

TREASURY CIRCULAR TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS, IN REGARD TO AN ACT OF CONGRESS TO REGULATE THE CARRIAGE OF PASSENGERS IN MERCHANT VESSELS.

Treasury Department, March 17, 1847.

The particular attention of the officers of the customs is called to the provisions of an act, entitled "An Act to Regulate the Carriage of Passengers in Merchant Vessels," approved 22d February, 1847; and also to the act to amend the aforesaid act, approved 2d March, 1847.

It will be perceived that, by the amendatory act of the 22d instant, the regulations prescribed in the law of the 22d February last, take effect and go into operation from and after the 31st day of May next, in regard to all vessels arriving from ports on this side of the Capes of Good Hope and Horn, and in regard to vessels arriving from places beyond said capes, on and after the 30th day of October next ensuing. The second section of this act, also repeals so much of the act of February last, "as authorizes shippers to estimate two children of eight years of age and under as one passenger in the assignment of room" in the vessel.

It is not conceived that the provisions of the aforesaid acts repeal, or conflict with those of the act "Regulating Passenger Ships and Vessels," approved 2d March, 1819. Hence the limitation of the number of passengers to two for every five tons of the vessel, according to custom-house measurement; also, the regulations in regard to the requisite supply of water, provisions, &c., and the penalties prescribed, are still in full operation.

It is strictly enjoined upon the officers of the customs to have all vessels about to depart for foreign ports, or arriving therefrom with passengers, carefully examined, to see that the number of passengers does not exceed the limit fixed by law, and that the space prescribed in the first section of the act of 22d February last, for the accommodation of each passen

ger, has been allotted; and also to ascertain that due compliance is had with the provisions of the third section, regulating the construction and dimensions of the berths. The number of tiers of berths is limited by the act to two, with an interval between the floor and the deck or platform, of at least six inches. Each berth is required to be "at least six feet in length, and at least eighteen inches in width, for each passenger." A separate berth of these dimensions must be provided for each passenger, and it cannot be permitted to increase said dimensions with a view to accommodate more than one person, as the law clearly contemplates each berth to be assigned to a single passenger. Besides, it is to be distinctly understood, that the berths are not to interfere or encroach upon the space allotted by the first section of the act to each passenger, which is to be of the prescribed number of clear superficial feet of deck, according to the circumstances mentioned in the law. Children of eight years of age, and under, are each to be considered and computed a single passenger.

The penalties imposed by the 1st, 2d, and 3d sections of the act, must be rigidly enforced in all cases of a violation of the same.

R. J. WALKER, Secretary of the Treasury.

DEFICIENCY, DAMAGE, LEAKAGE, AND BREAKAGE.

The following circular to the collectors and other officers of customs, from the United States Treasury Department, relative to allowances for "deficiency, damage, leakage, and breakage," is published for the information of our importing merchants :

TREASURY DEPARTMENT, March 24, 1847. The attention of the department having been specially called to the subject of allowances for deficiency, damage, leakage, and breakage, under existing laws, and particularly in reference to the provisions of the 58th and 59th sections of the act of 2d March, 1799, it is decided that in all cases where allowances are claimed under said sections, or either of them, the appraisers or other proper officers shall first ascertain whether any deficiency, damage, leakage, or breakage has occurred during the voyage of importation, by stress of weather, or other accident at sea; and if so, and the actual leakage, deficiency, or breakage, cannot be otherwise ascertained, then to make the allowance, as the case may be, for draft, tare, leakage, or breakage, to the extent authorized by said sections; but if said damage, deficiency, leakage, or breakage, so occurring as before mentioned, shall be found by said appraisers or other officers, to be less than the amount authorized by the said sections, then the allowance shall only be for the actual damage, deficiency, leakage, or breakage; and if the amount be ascertained to be actually greater than the amount allowed in said sections, the actual damage, deficiency, leakage, or breakage, shall still be allowed, subject to the limitations and restrictions imposed by former circulars.

It must be remembered that draft can be allowed only on articles imported in bulk, and tare on articles imported in casks, barrels, bags, boxes, or other packages, and leakage or breakage in the case of liquors; but when there is an allowance for tare, draft, leakage, or breakage, it must be confined to a separate allowance for one of them, and cannot be extended to two or more.

Under the 58th section, the allowances for draft or tare are only permitted on “articles subject to duty by WEIGHT," and under the 59th section, the allowance for leakage and breakage is confined to liquors "subject to duty by the GALLON ;" and there being no duties imposed by the act approved 30th July, 1846, either by weight or gallon, it is an extremely liberal construction to allow, in any case, any operation whatever to those sections, even to the limited extent permitted by these instructions.

R. J. Walker, Secretary of the Treasury.

REGULATIONS OF THE PROVINCE OF MACAO.

In the Merchants' Magazine for February, 1847, we published the new harbor regulations for the port of Macao, China, which went into operation the 7th of May, 1846. We are now indebted to Joao Maria Ferreira do Amaral, for an additional order of the Governor of the Province of Macao, Timor, and Solor, which we here annex:

The Governor of the Province of Macao, Timor, and Solor, in council, determines as follows:

Considering that the duty of five mace per ton, which the vessels anchored in the Typa have paid, is excessive, it is judged proper to enact as follows:

1. Native and foreign vessels, which heretofore were obliged to pay five mace per ton in the anchorage of Typa, shall from this date pay one mace per ton.

2. This duty so reduced, shall be paid only by vessels that remain more than six days in the Typa.

3. This anchorage duty shall be sufficient for one year, to be reckoned from the date in which the vessels anchor for the first time in the harbor.

4. Thus, as by the preceding article, vessels which have once paid tonnage dues, may enter and depart freely for the space of a year; in the same manner, vessels, which within one year enter and leave the harbor oftener than once, shall be obliged to pay duty for that year, when the sum of the days they have remained at anchor shall exceed six. 5. No tonnage dues shall be paid by

§ 1. Vessels, whether native or foreign, not exceeding one hundred tons.

2. Ships that have paid in the river of Macao, for the space of a year from the time they anchored in the first port.

§3. Vessels having a cargo entirely of rice.

§ 4. Vessels that enter, having suffered great damage, for the whole time they are employed in repairs.

§ 5. Steam-vessels employed in conveying passengers between Hongkong, Canton, and Macao.

The authorities, to whom the cognizance of this belongs, have so judged and decreed. JOAO MARIA FERREIRA DO AMARAL Macao, 30th July, 1846.

JOURNAL OF BANKING, CURRENCY AND FINANCE.

COINAGE OF THE UNITED STATES' MINT AND BRANCHES.

WE are indebted to the Hon. B. B. French, Clerk of the House of Representatives, for a copy of the Annual Report of the Director of the Mint at Philadelphia, and the Branch Mints, for 1846, transmitted by the President of the United States to Congress, on the 4th February, 1847. It shows the operations of that institution for 1846, and for former years. From this Report, it appears that the coinage at the principal mint amounted to $3,623,443; comprising $2,234,655 in gold, $1,347,580 in silver, and $41,208 in copper coins, and composed of 7,447,335 pieces. The deposits of gold within the year amounted to $2,270,529, and those of silver to $1,362,330.

At the New Orleans branch mint, the coinage amounted to $2,483,800; comprising $1,272,800 in gold, and $1,211,000 in silver coins, and composed of 2,578,780 pieces. The deposits for coinage amounted to $1,207,538 in gold, and $1,216,436 in silver.

The branch mint at Dahlonega received, during the year, deposits of gold to the value of $455,149, and its coinage amounted to $449,727 50; composed of 80,294 half-eagles, and 19,303 quarter-eagles.

The rebuilding of the branch mint at Charlotte has been completed, and the new machinery made and set up, at a cost short of the estimates presented. The mint began its operations in October, 1846, and during the three remaining months of the year the deposits of gold amounted to $196,381, and the coinage to $76,995; composed of 12,995 half-eagles, and 4,808 quarter-eagles.

The whole coinage for the year, at the four mints, amounted to $6,633,965; composed of $4,034,177 in gold, $2,558,580 in silver, and $41,208 in copper coins.*

* For an elaborate article on the Coinage of the United States' Mint and Branches, with full tabular statements of coinage from the commencement of their operations in 1793, &c., to 1843, see Merchants' Magazine, Vol. X., No. 3, pp. 240-250; also, for an article on the United States' Branch Mint at New Orleans, see Merchants' Magazine, Vol. XIV., No. 1, pp. 66-69; also, see Vol. XV., No. 2, pp. 202-205, for tables of Coinage at the United States' Mint and Branches, in 1845, &c.